Advocate vs C.A.
Rajesh Thakker
(Querist) 25 April 2008
This query is : Resolved
Sec. 29 of the Advocate Act, 1961 is as under:
"Advocates to be the only recognized class of persons entitled to practice law.:-
Subject to the provisions of this Act and any rules made thereunder, there shall, as from the appointed day, be only one class of persons entitled to practice the profession of law, namely, advocates."
The duty of CA is for auditing of accounts only. Eventhough, sec. 288 of the Income-tax Act, 1961 has allow CA class to represent of assessee before the Income-tax authorities including Hon'ble Income-tax Tribunal.
Is it not a breach of sec. 29 of the Advocate Act, 1961?
Rajesh Kumar
(Expert) 26 April 2008
On the face of it, it appears to be a breach of Section 29 of the Advocates Act- a deeper examination is required.
Rajesh Thakker
(Querist) 28 April 2008
Dear Mr. Rajesh Kumar,
I am very happy to say that you are only the person, who reply very near to correct. I also read your mail and I think that I am on right thinking way.
Now National Tribunal set up for Direct taxes. No remedy for put the litigation before Hon'ble Supreme Court after Nataional Tribunal's judgment. Therefore, National Tribunal is equillant to Hon'ble Supreme Court.
AT present No CA class can appear before the any court.
They are entitled to attend before the Honble National Tribunal. Is it not a back door entry? Is it not breach of sec. 29 of the Advocate Act, 1961?
CA class will allow any person who not enrolled in their Institute for carried out audit work?
CA class oppossed for audit work given to lawyer, which please be remember.
Now, we the lawyers should take this illegal back door entry before Hon'ble Supreme Court for our profeesional interest.
Rajesh Kumar
(Expert) 30 April 2008
Off course the lawyers must do everything to protect their professional interest. CAs must not be allowed to practice law.
